Law: Customs Act, 1969

Section: 19

Law: Income Tax Ordinance, 2001

Section: 53,148

Law: Sales Tax Act, 1990

Section: 13(2Ka)

Law: Federal Excise Act, 2005

Section: 16

CUSTOMS ACT, 1969 (IV OF 1969) Section: 19 - Federal Excise Act. 2005. Section: 16 - Income Tax Ordinance, 2001, sections 53 & 148 - Sales Tax Act, 1990. section 13(2Ka) - Import Policy Order, 2016 - Constitution of Pakistan, 1973, Article 199 - Constitutional Petition - SRO 833(I)/2018, dated 03.07.2018 - General power to exempt from customs duties - Import of used classic Porsche car - Refusal by Customs authorities to release the car - Weboc system does not allow the import of such vehicles - Contention of Customs Authorities - Validity - FACTS Through the instant writ petition, the petitioner, Meena Munawar Khan, seeks a direction to the respondents to release the vehicle (i.e. used Classic Porsche 912 - Vin No. 454347 Model: 1966) imported by the petitioner on the basis of an exemption granted through notification SRO 833(I)/2018. dated 03.07.2018 issued by the Ministry of Finance, Economic Affairs, Statistics and Revenue (Revenue Division), Government of Pakistan. ARGUMENTS Learned counsel for the petitioner submitted that through the notification dated 03.07.2018. the customs duty, regulatory duty, additional customs duty, federal excise duty, sales tax and withholding tax in excess of the cumulative amount of US Dollars 5.000 was exempt on the import of each unit of vintage or classic cars and jeeps meant for the transport of persons; that in reliance on the representations in the said notification, the petitioner imported used Classic Porsche 912 - Vin No.454347 Model: 1966; that the said vehicle arrived at the Islamabad Dry Port on 20.03.2019, but the Customs Authorities refused to release the same on the pretext that the Weboc System does not allow the import of such vehicles; that due to this refusal, the petitioner was unable to file the Goods Declaration; that the petitioner is ready and willing to pay an amount of US Dollar 5,000 under the notification dated 03.07.2018 for the release of the said vehicle: and that the refusal by the respondents to release the said vehicle is a violation of the petitioner's fundamental rights under Articles 18 and 24 of the Constitution. Learned counsel for the petitioner prayed for the writ petition to be…

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